|
|
Analysis of the water pricing structures in relation to objectives efficiency, sustainability and equity
Romášková, Adéla ; Slavíková, Lenka (advisor) ; Petŕužela, Lubomír (referee)
Expenditures on water are the significant part of aggregate household spending and their height depends on a design of tariff for public water supply and sewage services among others. This diploma work describes different water pricing structures used in foreign and shows how each structure can be used to achieve objectives -- efficiency, sustainability and equity. The Czech system of price making is referred to as efficient but unfair because it doesn't take in consideration households with low incomes. Because of the continual rise in prices affected by fulfilment standard of the European Union are expected future problems with social acceptability of water prices. The goal of the work is to find possible modification of regulation which might solve this problem.
|
|
|
Changes in equity from decision of holders
Říhová, Lenka ; Skálová, Jana (advisor)
This Bachelor thesis deals with changes of equity from decision of holders. At the first it limits concepts of equity and basic capital. Consequently it targets the increase and decrease of basic capital including examples for understanding of posting these problems. The next part of this Bachelor thesis presents capital funds and their using like payment of a loss of company. Next is part about net income and its utilization. This part includes two judicatives of Supreme Court. At the end of this Bachelor thesis is mentioned example from practices about redemption of outbound stockholder and the following effect of this departure on the company.
|
|
|
The equity - example of particular company
Sehorsová, Kristýna ; Sklenár, Roman (advisor)
The aim of this bachelor thesis is to explain problematic of the equity. There are determinations of legal form at first, joint-stock company and limited company for more detail. The most extensive part deals with capital stock, its increase and decrease. There are described capital funds, funds created from profit, and income from operations. The equity problem of particular company is described in conclusion.
|
|
|
The comparison of business valuation methods DCF and EVA
Horáček, Jiří ; Jurečka, Jan (advisor) ; Hejduková, Markéta (referee)
The object of the diploma paper "The comparison of business valuation methods DCF and EVA" is to realize a theoretical confrontation of income approach methods of Discounted Cash Flow (including its all versions: entity, equity and APV) and Economic Value Added, and also to apply all of the methods to valuate a company and their consequent reconciliation. The study is focusing on cases when the methods should be equivalent and when they may differ.
|
|
|
The equity of a limited company
Fromeliusová, Lucie ; Hálek, Miroslav (advisor)
The subject of the bachelor thesis is the application of accounting and legal enactments on the equity of a limited company. The thesis focuses on the process of establishing limited companies. Then there is described the way of dealing with the profit of a current financial year, ways of increasing or decreasing the capital of the company. This bachelor thesis deals also with the topics like surcharge outside the capital and settlement amount.
|
|
|
Analysis of financial statements based on IFRS in chosen company
RANGLOVÁ, Jaroslava
The main idea of this bachelor thesis is to take a look financial statements of manufacturing plant according to international financial reporting standards. In theoretical part are written a few words about history of IFRS, law procedure of implementation these standards. Thesis continues introduction of basis rules and principces of framework role. At the end this part are mentioned some important information about chosen IAS. The practical part is based on analysis all financials statements, which are created by french company. At the beggining is introduction of foreign company, described its own accounting principles and methods of closing process with following own analyse of financial statements.
|
|
|
Financial analysis as a tool for asset and capital management
BLAŽKOVÁ, Andrea
This thesis deals with general characteristics of financial analysis, the importance of financial analysis for financial management, an expression of financial ratios, including their systems, economic value added, and some bankruptcy and creditworthy models. The analytical section of the thesis applies selected financial indicators to interpret the financial situation of the constructional company Hochtief CZ.
|
|
|
Accounting concept of equity in different countries
Křesťan, Karel ; Skálová, Jana (advisor)
The aim of the bachelor thesis is to compare accounting principles in the Czech and Slovak Republic, to point differences out and to make comments on the findings. The author has found differences between accounting principles of countries compared. A few differences among particular types of entities are described also. For example, cupital reserve of joint stock company in Slovak Republic is created when the company is founded while in the Czech Republic the capital reserve must be created after a company has achieved a profit.
|
|
|
The changes in equity of Limited liability company in terms of accounting
Ottová, Veronika ; Sklenár, Roman (advisor)
This bachelor thesis deals with the equity of trading companies, especially the equity of limited liability company. First, the thesis defines the equity of limitet liability company according to legal and accounting standards in Czech Republic. Next, the thesis is focused on description of changes of equity, primarily it is focused on changes, that are caused by decisions of owners. The thesis is concerned mainly with accounting consequences and descriptions of these changes.
|
|
|
Equity of commercial companies with view on limited lability company in terms of accounting
Krušinová, Marie ; Sklenár, Roman (advisor)
The theme of this bachelor thesis is the equity of trading companies in terms of accounting, especially the equity of limited liability company. Firstly, the thesis contains description of the limited lability company in a view of legal regulations and also a brief comparison with the legal regulations of other trading companies. Next, the thesis deals with the structure and content of the equity generally in terms of accounting and then it focuses on concrete operations concerning the equity in the limited liability company. In the practical part, the matter of the equity is described from the point of view of a co-owner of an existing limited liability company.
|
guest ::
